§ 20-41. Collection of taxes and special assessments; receipt of and responsibility for money; service charge for dishonored checks or drafts.

The director of finance shall collect all taxes and special assessments levied by the county council, and such other taxes and assessments the collection of which may by the Charter or public general or local law be charged to the department of finance. The director of finance shall receive all money paid to the county from any source. The director of finance shall not be responsible for money paid to persons or officials not under the director’s direction or control, until such moneys have been properly transferred to the director of finance or someone designated by the director for receipt of such funds.

When any check or draft tendered to Montgomery County in payment of any tax, fee, charge, penalty, interest, or fine due the county is dishonored by a bank, a service charge of ten dollars ($10.00) or such other reasonable amount as may be established by executive regulation, adopted by the county executive under method (3) of section 2A-15 of this Code, shall be imposed and added to the amount due and owing. The director may require that the total amount due, including the service charge, be paid in cash, certified check or money order. (1986 L.M.C., ch. 37, § 2.)

Editor’s note—See County Attorney Opinion dated discussing public purpose funds and non-public purpose funds.